Memorandum Opinion
STERNHAGEN, Judge:
A deficiency of $170.61 income tax for 1941 was determined as the result of a disallowance of a deduction "because the evidence indicates that the sale was made in the year 1940, and therefore no deductible loss was sustained in the year 1941."
[The Facts]
The taxpayers are husband and wife and filed a joint return in Philadelphia, where they reside. On February 19, 1940, Rosina Gallagher, at...
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